9911796707
TMI Blog2009 (5) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... ned by Business Auxiliary Service category – appellant filed returns to discharge their statutory obligation, but Department kept quiet about the activities of the appellant - mere filing of the return may not take away the appellant from the purview of scrutiny, if anything is found contrary to the law after filing of the return. - Looking into the time bar aspect, without expression of any opini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bhubaneswar-II v. B.K. Thakkar reported in 2008 (9) S.T.R. 542 (Tri.-Kolkata). He submits that show cause notice being issued on 2-8-07, the proceeding is time barred. The appellant shall succeed both on merit and limitation. 2. Learned DR relies on the decision of the Tribunal in the case of Gajanand Agarwal v. CCE BBSR reported in 2009 (13) S.T.R. 138 (Tri.-Kolkata) and submits that i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... category. But, we are not expressing any opinion at this stage. The governing facts may bring the appellant to the category claimed by Revenue. However, the case is also to be looked into from the angle of limitation. When the appellant says that they have sought registration, they made the Department aware about their activities. So also learned Counsel says that they have filed returns to disch ..... X X X X Extracts X X X X X X X X Extracts X X X X
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